https://www.taxtmi.com/caselaws?id=371535 The Tribunal set aside the Order-in-Appeal, allowing the appeal for cash refund of accumulated CENVAT Credit on export of service. The Tribunal held that the cash refund claim filed by the appellant was not barred by limitation, determining the relevant date for consideration of refund claims under Rule 5 of the CENVAT Credit Rules, 2004, as the end of the quarter in which the Foreign Inward Remittance Certificate (FIRC) is received. en-us Mon, 05 Nov 2018 00:00:00 +0530 Thu, 06 Dec 2018 05:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371535 The Tribunal set aside the Order-in-Appeal, allowing the appeal for cash refund of accumulated CENVAT Credit on export of service. The Tribunal held that the cash refund claim filed by the appellant was not barred by limitation, determining the relevant date for consideration of refund claims under Rule 5 of the CENVAT Credit Rules, 2004, as the end of the quarter in which the Foreign Inward Remittance Certificate (FIRC) is received. Case-Laws Service Tax Mon, 05 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371535